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REGISTERED NUMBER: SC190064 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Brian Murray Catering Services Limited

Brian Murray Catering Services Limited (Registered number: SC190064)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Brian Murray Catering Services Limited

Company Information
for the Year Ended 30 September 2023







DIRECTOR: Mr B Murray





REGISTERED OFFICE: Take5 Cafeteria
Hareness Road
Altens Industrial Estate
Aberdeen
AB12 3LE





REGISTERED NUMBER: SC190064 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Brian Murray Catering Services Limited (Registered number: SC190064)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 28
Tangible assets 5 339,306 346,333
339,306 346,361

CURRENT ASSETS
Stocks 5,216 3,515
Debtors 6 3,209 1,261
Cash at bank and in hand 15,991 31,298
24,416 36,074
CREDITORS
Amounts falling due within one year 7 62,387 53,689
NET CURRENT LIABILITIES (37,971 ) (17,615 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

301,335

328,746

CREDITORS
Amounts falling due after more than one
year

8

(17,500

)

(27,500

)

PROVISIONS FOR LIABILITIES (10,933 ) (11,526 )
NET ASSETS 272,902 289,720

CAPITAL AND RESERVES
Called up share capital 3 3
Fair value reserve 9 38,746 38,746
Retained earnings 234,153 250,971
SHAREHOLDERS' FUNDS 272,902 289,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Brian Murray Catering Services Limited (Registered number: SC190064)

Balance Sheet - continued
30 September 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2024 and were signed by:





Mr B Murray - Director


Brian Murray Catering Services Limited (Registered number: SC190064)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Brian Murray Catering Services Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant & equipment - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Brian Murray Catering Services Limited (Registered number: SC190064)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 October 2022
and 30 September 2023 2,778
AMORTISATION
At 1 October 2022 2,750
Amortisation for year 28
At 30 September 2023 2,778
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 28

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant &
property property equipment
£    £    £   
COST OR VALUATION
At 1 October 2022 336,035 37,038 47,633
Additions - 540 -
At 30 September 2023 336,035 37,578 47,633
DEPRECIATION
At 1 October 2022 36,035 7,353 41,675
Charge for year - 3,758 1,490
At 30 September 2023 36,035 11,111 43,165
NET BOOK VALUE
At 30 September 2023 300,000 26,467 4,468
At 30 September 2022 300,000 29,685 5,958

Brian Murray Catering Services Limited (Registered number: SC190064)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST OR VALUATION
At 1 October 2022 13,650 11,990 12,853 459,199
Additions - - - 540
At 30 September 2023 13,650 11,990 12,853 459,739
DEPRECIATION
At 1 October 2022 6,578 8,372 12,853 112,866
Charge for year 1,414 905 - 7,567
At 30 September 2023 7,992 9,277 12,853 120,433
NET BOOK VALUE
At 30 September 2023 5,658 2,713 - 339,306
At 30 September 2022 7,072 3,618 - 346,333

The director believes the net book value of the property represents the current market value.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 2,909 1,261
Other debtors 300 -
3,209 1,261

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 18,999 22,911
Taxation and social security 20,932 14,017
Other creditors 12,456 6,761
62,387 53,689

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Bank loans 17,500 27,500

Brian Murray Catering Services Limited (Registered number: SC190064)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. RESERVES
Fair
value
reserve
£   
At 1 October 2022
and 30 September 2023 38,746

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2023 and 30 September 2022:

30.9.23 30.9.22
£    £   
Mr B Murray
Balance outstanding at start of year - -
Amounts advanced 2,358 -
Amounts repaid (2,358 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -